TMI Blog2016 (10) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... 2? Held that: - the Directorate General of Foreign Trade has, in exercise of its original and exclusive statutory jurisdiction, amended the terms of the licence to waive the condition of installation. With waiver of that condition, the requirement of installation had been done away with and, hence, the scope of contravening that condition was eliminated. - the impugned order based on a non-existent condition set aside - appeal allowed - decided in favor of appellant. - APPEAL No. C/465/2004 - A/90000/16/CB - Dated:- 8-3-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri R. S. Paranjape, Chartered Accountant for the appellant Shri D. S. Maan, Asstt. Commissioner (AR) for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o evidence installation was sufficient to confirm demand of entire duty foregone along with interest; consequently, the other notice, though taken note of in adjudication order, was rendered irrelevant. Commissioner of Central Excise and Customs (Appeals), Goa (Camp at Pune) vide order no. P/CUS/BUS/7/2004 dated 29th January 2004 confirmed the adjudication order. 4. An amount of ₹ 12,83,424/- was remitted towards duty liability. Appellant, while admitting to non-installation of machinery owing to necessity of shutting down operations and, discovering the lack of certain critical parts, applied to the Policy Relaxation Committee of Directorate General of Foreign Trade for waiver of condition of installation on 15th December 2004 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, vicariously, a decision that the designated officers cannot distance themselves from or decline to acknowledge. 7. In this context, the observation of the Hon ble Supreme Court in re M/s Pennar Industries Ltd cited supra is noteworthy. 20) Though we have rendered this decision keeping in view the legal position discussed above, at the same time, we deem it necessary to observe that the Government should bestow its consideration and make appropriate provision dealing with such situations. After all, the Exemption Notification No. 30/1997 has been issued to implement and effect the EXIM Policy provisions. Therefore, the purport of the exemption notification is to advance the objectives of the EXIM Policy. When the DGFT has itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rove mutually exclusive action by two authorities without reference to the findings of the other particularly in confiscation proceedings under section 111(o) of Customs Act, 1962. 9. In the present dispute, no action has been initiated under section 111 of the Customs Act, 1962. There is also no record of any adjudication proceedings having been initiated by the Directorate General of Foreign Trade. We note that the Directorate General of Foreign Trade has, in exercise of its original and exclusive statutory jurisdiction, amended the terms of the licence to waive the condition of installation. With waiver of that condition, the requirement of installation had been done away with and, hence, the scope of contravening that condition was e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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